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LUCAS v. KENTUCKY DISTILLERIES & WAREHOUSE CO.

Nos. 6366, 6367.

70 F.2d 883 (1934)

LUCAS, Collector of Internal Revenue, v. KENTUCKY DISTILLERIES & WAREHOUSE CO.

Circuit Court of Appeals, Sixth Circuit.

May 7, 1934.

Attorney(s) appearing for the Case

S. E. Blackham, of Washington, D. C. (Thomas J. Sparks and Claude Hudgins, both of Louisville, Ky., and C. M. Charest and Elmer T. Kemper, both of Washington, D. C., on the brief), for petitioners.

H. H. Nettelroth, of Louisville, Ky. (Breed, Abbott & Morgan, of New York City, on the brief), for respondent.

Before HICKS and SIMONS, Circuit Judges, and HAHN, District Judge.

SIMONS, Circuit Judge.

The appeals are from judgments awarded a distiller against the collector of internal revenue for taxes assessed and paid under protest upon industrial alcohol, the loss of which by evaporation was determined after the effective date of the National Prohibition Law. The claims for refund were asserted under section 14, title 3, of the act (27 USCA § 84), and denied. The questions presented are whether section 14 applies to distilleries and...

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